(a)   On or before April 30 of the year following that for which such declaration or amended declaration was filed, an annual return shall be filed and any balance which may be due the city shall be paid therewith in accordance with § 882.16.
   (b)   Every resident of the city shall file an annual return or exemption certificate on or before the last day of the fourth month following the end of the year for which he or she is subject for any tax due. A joint return may be filed by a husband and wife.
(Ord. 80-O-68, passed 6-2-1980)